Active Hands has been growing swiftly as a company and it has therefore been necessary to become VAT registered. This means that as of 1st July 2012 purchases made from within the EU are subject to Value Added Tax at 20%.
As our products are designed principally for use by those with disabilities, however, we imagine most of our customers will qualify for exemption from VAT. This would apply if you “have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities” or you are purchasing for someone who has.
To qualify the UK Tax Office (HMRC) requires that you make a written declaration that you are eligible for VAT exemption. This is done by filling in the form on the checkout page.
Active Hands will hold your details alongside your declaration in case of a query by HMRC. You do not need to prove your eligibility at point of purchase, but may be required to do so by HMRC at a future date.
A more detailed guide to the law and declaration can be found within our Terms and Conditions. Orders from outside the EU will continue to be VAT exempt.